BEHAVIORAL AND TECHNOLOGICAL DETERMINANTS OF ARTIFICIAL INTELLIGENCE ADOPTION: IMPLICATIONS FOR ACCOUNTANT PERFORMANCE IN INDONESIA

Abstract

This study aims to analyze the influence of Artificial Intelligence on the adoption of accounting technology behavior in accounting practice, the influence of technological behavior adoption on accountant performance, the direct influence of Artificial Intelligence on accountant performance, and the role of technology behavior adoption as a mediating variable between Artificial Intelligence and accountant performance. The study is motivated by the rapid development of digital technology that has fundamentally changed the accounting profession, yet the adoption of Artificial Intelligence among accountants remains uneven, particularly in Indonesia where most Public Accounting Firms and companies are still in the early stages of implementing AI-based technologies. A quantitative approach with an explanatory design was employed using Structural Equation Modeling-Partial Least Squares analysis on two hundred professional accountants from Public Accounting Firms, private companies, and state-owned enterprises who have worked for a minimum of five years. The results indicate that Artificial Intelligence has a positive and significant effect on the adoption of behavior and technology. The adoption of behavior and technology also has a positive and significant effect on accountant performance. Furthermore, Artificial Intelligence has a direct positive and significant effect on accountant performance. The adoption of behavior and technology partially mediates the relationship between Artificial Intelligence and accountant performance, indicating that AI improves accountant performance both directly and through changes in technology usage behavior. These findings suggest that AI investment needs to be combined with investment in human resources, training, work culture, and data governance to maximize the benefits of AI technology in the accounting profession.